IFAC welcomes the opportunity to provide input to the International Ethics Standards Board for Accountants' (IESBA) Exposure Draft (ED) for the proposed revisions to the IESBA Code relating to using the work of an external expert.  

On behalf of the global accountancy profession, IFAC welcomes the opportunity to provide input to the IESSA ED. The global business community and the accountancy profession are at the start of significant transformation with respect to evolving sustainability disclosures. IESBA has an important role, like other standard setters, in this transformation.